The Impact of Using Social Responsibility Accounting In Iraqi Manufacturing Companies: An Attempt to Develop An Applicable Model
AbstractThe aim of this study is to evaluate the impact of the application of social responsibility accounting (SRA) in Iraqi manufacturing companies and the consequences arising from such practice. The other aim is to develop a particular model for application which can be used to measure and evaluate social cost of the companies towards the workers, clients, and society. The study uses the questionnaire method to collect information from a sample of (50) officials working in (25) company, as well as conducting a case study in a particular company to develop the model. Statistical methods are used to analyze the information. The study proved its hypotheses that Iraqi companies don’t practice (SRA) for the time being, as well as the absence of any guided application. However, the study also proved that there is a will to apply this system by these companies. In addition, the study proved that it is possible that a particular (SRA) model can be developed and applied in the sample companies, and many benefits can be derived from such application for the companies, employees, society, financial and banking institutions who are concerned with the evaluation of these companies. Some recommendations are derived to be benefited from the concerned companies to apply the system and the steps necessary for doing that.Key Words: Social Responsibility Accounting, Accounting Information Systems, Social Costs and Revenues, Social Performance
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